학술논문
HICBC and adjusted net income
Document Type
Journal Article
Author
Source
Tax J. 2023, 1624, 9
Subject
Language
English
ISSN
0954-7274
Abstract
Comments on Howard-Ravenspine v Revenue and Customs Commissioners (FTT) on liability to the high income child benefit charge (HICBC) on termination of employment, if the settlement agreement referred to the employee's ill health, depending on whether the disability exemption applied.